26 USC 6312: Repealed. Pub. L. 92-5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5
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26 USC 6312: Repealed. Pub. L. 92-5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 Text contains those laws in effect on November 22, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter B-Receipt of Payment
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[§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777 , permitted the Secretary to receive Treasury bills, notes and certificates of indebtedness issued by the United States in payment of any internal revenue taxes or stamps.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 92–5, title I, §4(a), Mar. 17, 1971, 85 Stat. 5 , provided that the repeal of this section is effective with respect to obligations issued after Mar. 3, 1971.

Repeals

Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 , which repealed this section and provided for the effective date of that repeal, was itself repealed by Pub. L. 97–258, §5(b), Sept. 13, 1982, 96 Stat. 1068 , 1081.